Instructions For Form 8697 (Rev. 2013) Page 6
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1
2
3
4
5
6
7Line 4
Table 1
1. Individuals and pass-through entities
in which, at all times during the year,
Interest Rates for Non-corporate
Multiply the amount on line 3 by the
more than 50% of the interests in the
applicable AMT rate, which is as
Taxpayers
entity are held by individuals directly or
follows:
through other pass-through entities:
From
Through
Rate
Table Page
1. Individuals and pass-through entities
1/1/04
3/31/04
4%
61
615
in which, at all times during the year,
4/1/04
6/30/04
5%
63
617
a. Tax years beginning
more than 50% of the interests in the
7/1/04
9/30/04
4%
61
615
before 1987
50%
entity are held by individuals directly or
. . . . . . . . .
10/1/04
12/31/04
5%
63
617
b. Tax years beginning in
through other pass-through entities:
1/1/05
3/31/05
5%
15
569
4/1/05
9/30/05
6%
17
571
1987
38.5%
. . . . . . . . . . . . . .
10/1/05
6/30/06
7%
19
573
c. Tax years beginning in
a. Tax years beginning in
7/1/06
12/31/07
8%
21
575
1988, 1989, or 1990
28%
. . .
1/1/08
3/31/08
7%
67
621
1987 through 1990
21%
. . . .
d. Tax years beginning in
4/1/08
6/30/08
6%
65
619
b. Tax years beginning in
1991 or 1992
31%
7/1/08
9/30/08
5%
63
617
. . . . . . . .
1991 or 1992
24%
. . . . . . . .
10/1/08
12/31/08
6%
65
619
e. Tax years beginning in
c. Tax years beginning in
1/1/09
3/31/09
5%
15
569
1993 through 2000
39.6%
. . . .
1993 or later
28%
4/1/09
12/31/10
4%
13
567
. . . . . . . . .
f. Tax years beginning in
1/1/11
3/31/11
3%
11
565
2001
39.1%
4/1/11
9/30/11
4%
13
567
. . . . . . . . . . . . . .
10/1/11
12/31/11
3%
11
565
g. Tax years beginning in
1/1/12
12/31/12
3%
59
613
2. Corporations (other than S
2002
38.6%
. . . . . . . . . . . . . .
1/1/13
9/30/13
3%
11
565
corporations) and
h. Tax years beginning in
pass-through entities not
2003 through 2012
35%
. . . .
Table 2
included in 1 above
20%
i. Tax years beginning in
. . . . . .
Interest Rates for Corporate
2013 or later
39.6%
. . . . . . . . .
Line 5
Increases or Decreases in Tax
If both lines 2 and 4 are negative, enter
of $10,000 or Less
2. Corporations (other than S
whichever amount is greater. Treat both
corporations) and pass-through entities
numbers as positive when making this
not included in 1 above:
From
Through
Rate
Table
Page
comparison, but enter the amount as a
1/1/04
3/31/04
3%
59
613
negative number. (If the amount on one
4/1/04
6/30/04
4%
61
615
7/1/04
9/30/04
3%
59
613
line is negative, but the amount on the
a. Tax years ending before July
10/1/04
12/31/04
4%
61
615
other line is positive, enter the positive
1, 1987
46%
1/1/05
3/31/05
4%
13
567
. . . . . . . . . . . . . .
amount.)
4/1/05
9/30/05
5%
15
569
b. For tax years beginning
10/1/05
6/30/06
6%
17
571
Lines 8 and 9
before July 1, 1987, that include
7/1/06
12/31/07
7%
19
573
July 1, 1987, the rate is 34%
For the increase (or decrease) in tax for
1/1/08
3/31/08
6%
65
619
plus the following:
4/1/08
6/30/08
5%
63
617
each prior year, interest due or to be
7/1/08
9/30/08
4%
61
615
refunded must be computed at the
10/1/08
12/31/08
5%
63
617
applicable interest rate and
Number of days in tax year before 7/1/87
1/1/09
3/31/09
4%
13
567
12%
compounded on a daily basis from the
4/1/09
12/31/10
3%
11
565
Number of days in tax year
due date (not including extensions) of
1/1/11
3/31/11
2%
9
563
the return for the prior year until the
4/1/11
9/30/11
3%
11
565
c. Tax years beginning after
10/1/11
12/31/11
2%
9
563
earlier of:
June 30, 1987, and ending
1/1/12
12/31/12
2%
57
611
The due date (not including
before 1993
34%
1/1/13
9/30/13
2%
9
563
. . . . . . . . . . .
extensions) of the return for the filing
d. For tax years beginning
year or
before 1993 that include
The date the return for the filing year
January 1, 1993, the rate is
is filed and any income tax due for that
34% plus the following:
year has been fully paid.
See Applicable Interest Rates in the
Number of days in tax year after 12/31/92
instructions for Part I, lines 7 and 8,
1%
Number of days in tax year
earlier.
Line 10
e. Tax years beginning after
See the instructions for Part I, line 9,
1992
35%
. . . . . . . . . . . . . . . .
earlier.
Line 3
Line 11
See the instructions for Part II, line 1, on
See the instructions for Part I, line 10,
this page and complete line 3 in the
earlier.
same manner, using only income and
deductions allowed for alternative
minimum tax (AMT) purposes.
-6-
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